What is the India–Malta treaty withholding rate on royalties and fees for technical services?

Royalty: 10% of the gross amount — Article 12 (combined 'Royalties and Fees for Technical Services'), India–Malta DTAA (as amended through 20 Aug 2026). Equipment-use royalties sit inside the royalty definition and take the same 10%. FTS: 10% — Article 12(3)(b), rate in Article 12(2). Gate: the treaty rate applies only through s.393(2) Sl. No. 17 → s.2(90)(c) with the s.159(8) TRC + Form 10F gate met; domestic comparator 20% + surcharge/cess (s.207(2)). Notes: fts-inside-royalty-article (single combined Article 12, one 10% rate for both); treaty-renegotiated (2013 text replaced the 1994 treaty from 7 Feb 2014; rate dropped 15%→10% and make-available was removed); predecessor-treaty-used-fees-for-included-services-with-make-available — stale-source hazard: pre-2014 commentary and the taxsutra-hosted 1994 text show 15% + make-available; no-equipment-rate-split (equipment limb inside royalty definition at the general 10%); Protocol carves Malta shipping/Freeport special-regime persons out of Arts 6-22 (limitation-of-benefits-style exclusion).